please answer ( B )

11) (4 pts total: "Special Order"analvsis) Waldman & Kuhlman (WK), Inc., produces and sells the Falcon brand of quality leather shoes at a normal selling price of S50 per unit (pair). Per unit cost information, based upon an existing capacity level of 200,000 units is provided below: Direct Materials Direct Labor $8 $7 $8 Total Overhead (1/4 of which is fixed a) A special order inquiry to buy 40,000 units was recently received from McGuire & Meier (MM), Inc. an overseas distributor. Additional selling costs of $2 per unit (pair) would be incurred by WK to ship the product overseas to MM. WK has sufficient existing capacity to manufacture the additional units in question. In preparation for difficult negotiations with MM, what amount should WK, Inc. set as the minimum (floor) selling price per unit (to at least recover their relevant costs)? Evplain your answer. b) Referring to part "a", and using the equation method from Chapter 3, what minimum per unit selling price should WK, Inc. charge if the company requires an incremental pretax profit of S200,000 on this special order? Explain your answer, showing all computations belovw